EPISODE · Apr 8, 2026 · 27 MIN
中级会计实务 长期股权投资小结 长投的权力地图
【本期主题】 拆解长期股权投资全貌的底层密码——控制/共同控制/重大影响的权力三层级、同一控制账面价值vs非同一控制公允价值的初始计量分野、成本法佛系包租婆vs权益法直升机父母的后续计量哲学、增资重新洗牌vs减资追溯调整的转换逻辑、合营企业与共同经营的法律责任隔离，深度解析"个别报表防火墙"与"合并报表真实全貌"的信息连贯性设计。【核心案例】 豪掷100亿收购为何账面只记30亿？70亿差额如何按资本公积→盈余公积→未分配利润顺序冲减？子公司为何用成本法锁定而联营企业用权益法实时追踪？金融资产5%→权益法25%为何必须"假装卖掉重新洗牌"？成本法80%→权益法20%为何必须"日记本追溯涂改"？未来准则会否抛弃成本法让所有长投随市场价值实时浮动？
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中级会计实务 长期股权投资小结 长投的权力地图
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